PCIT v. Shivpal Singh Chaudhury

409 ITR 87High Court2018#17876 most cited
5

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2021 to 2023.

Judgments citing PCIT v. Shivpal Singh Chaudhury

Tm International Logistics Limited, Kolkata vs. DCIT, Cir. 8(1), Kolkata

In the result, all the three appeals of the assessee are partly allowed for statistical purposes

ITA 528/KOL/2021[2016-17]Status: DisposedITAT Kolkata09 Jan 2023AY 2016-17

Bench: Shri Rajpal Yadav & Shri Girish Agrawalassessment Year: 2012-13 & Assessment Year: 2013-14 & Assessment Year: 2016-17

For Appellant: Shri Nageswar Rao, AdvocateFor Respondent: Shri P. P. Barman, Addl. CIT
Section 143(3)Section 194JSection 201Section 40Section 9(1)

…04.2005 being the date from which sub-clause (ia) of section 40(a) was inserted by the Finance (No. 2) Act, 2004. Ld. Counsel also placed reliance on the decision of Hon’ble High Court of Punjab & Haryana in the case of PCIT Vs. Shivpal Singh Chaudhury [2018] 409 ITR 87 (P&H) wherein also similar view was taken by the Hon’ble Court. In view of the above submission, ld. Counsel submitted that the matter may please be remitted back to the file of the Ld. AO who would verify the factual position in respect of discharge of tax liability by the KOPT on the amount of royalty paid/payable by the assessee. The contention…

Tm International Logistics Limited, Kolkata vs. DCIT, Cir. 8(1), Kolkata

In the result, all the three appeals of the assessee are partly allowed for statistical purposes

ITA 527/KOL/2021[2012-13]Status: DisposedITAT Kolkata09 Jan 2023AY 2012-13

Bench: Shri Rajpal Yadav & Shri Girish Agrawalassessment Year: 2012-13 & Assessment Year: 2013-14 & Assessment Year: 2016-17

For Appellant: Shri Nageswar Rao, AdvocateFor Respondent: Shri P. P. Barman, Addl. CIT
Section 143(3)Section 194JSection 201Section 40Section 9(1)

…04.2005 being the date from which sub-clause (ia) of section 40(a) was inserted by the Finance (No. 2) Act, 2004. Ld. Counsel also placed reliance on the decision of Hon’ble High Court of Punjab & Haryana in the case of PCIT Vs. Shivpal Singh Chaudhury [2018] 409 ITR 87 (P&H) wherein also similar view was taken by the Hon’ble Court. In view of the above submission, ld. Counsel submitted that the matter may please be remitted back to the file of the Ld. AO who would verify the factual position in respect of discharge of tax liability by the KOPT on the amount of royalty paid/payable by the assessee. The contention…

Tm International Logistics Limited, Kolkata vs. DCIT, Cir. 8(1), Kolkata

In the result, all the three appeals of the assessee are partly allowed for statistical purposes

ITA 487/KOL/2021[2013-14]Status: DisposedITAT Kolkata09 Jan 2023AY 2013-14

Bench: Shri Rajpal Yadav & Shri Girish Agrawalassessment Year: 2012-13 & Assessment Year: 2013-14 & Assessment Year: 2016-17

For Appellant: Shri Nageswar Rao, AdvocateFor Respondent: Shri P. P. Barman, Addl. CIT
Section 143(3)Section 194JSection 201Section 40Section 9(1)

…04.2005 being the date from which sub-clause (ia) of section 40(a) was inserted by the Finance (No. 2) Act, 2004. Ld. Counsel also placed reliance on the decision of Hon’ble High Court of Punjab & Haryana in the case of PCIT Vs. Shivpal Singh Chaudhury [2018] 409 ITR 87 (P&H) wherein also similar view was taken by the Hon’ble Court. In view of the above submission, ld. Counsel submitted that the matter may please be remitted back to the file of the Ld. AO who would verify the factual position in respect of discharge of tax liability by the KOPT on the amount of royalty paid/payable by the assessee. The contention…

M/S Nirbhai Textiles Pvt. Ltd., Ludhiana vs. ACIT, C-2, Ludhiana

The appeal of the assessee stands allowed

ITA 1401/CHANDI/2018[2014-15]Status: DisposedITAT Chandigarh22 Aug 2022AY 2014-15

Bench: Shri N.K. Saini & Shri Sudhanshu Srivastavaआयकरअपीलसं./Ita No.1401/Chd/2018 "नधा"रणवष" / Assessment Year :2014-15

For Appellant: Sh. Sudhir Sehgal, AdvocateFor Respondent: Sh. Akashdeep, JCIT Sr. DR
Section 143(1)Section 56Section 56(2)(viib)

…आयकर अपील"य अ"धकरण,च"डीगढ़ "यायपीठ,च"डीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL DIVISION BENCH, “B”, CHANDIGARH BEFORE SHRI N.K. SAINI, VICE PRESIDENT & SHRI SUDHANSHU SRIVASTAVA, JUDICIAL MEMBER आयकरअपीलसं./ITA No.1401/CHD/2018 "नधा"रणवष" / Assessment Year :2014-15 Nirbhai Textiles Pvt. Ltd., बनाम The ACIT, Sethi Market, 2nd Floor, Circle-2 Dr.Gujjarwal Road, Ludhiana Ludhiana New Add: 15-H, Bhai Randhir Singh Nagar, Ludhiana "थायी लेखा सं./PAN NO: AABCN2479A अपीलाथ"/Appellant ""यथ"/Respondent "नधा"रती क" ओर से/Assessee by : Sh. Sudhir Sehgal, Advocate राज"व क" ओर से/ Revenue by : Sh. Akashdeep, JCIT Sr. DR सुन…

Sh. Rana, Ludhiana vs. ITO, Ludhiana

In the result, the appeal of the assessee is allowed for

ITA 171/CHANDI/2020[2013-14]Status: DisposedITAT Chandigarh17 Dec 2021AY 2013-14
For Appellant: Shri Parikshit Aggarwal, CAFor Respondent: Shri Ashok Khanna, Addl. CIT
Section 253(5)Section 40

…2n d proviso has been introduced, has been held to be declaratory and curatory in nature and to be given retrospective effect from 1 s t April, 2005, as held by the Hon'ble Punjab & Haryana High Court in the case of Pr.CIT Vs. Shivpal Singh Chaudhry (2018) 409 ITR 87. It was further submitted that in any case, the question of 9 A.Y.2013-14 retrospective or prospective nature of amendment does not arise in the facts of the present case as the assessment year under consideration is assessment year 2013-14 and amendment is clearly applicable in the impugned assessment year. It was submitted that the payee ent…